[Code of Federal Regulations]
[Title 22, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 22CFR92.75]

[Page 396]
 
                       TITLE 22--FOREIGN RELATIONS
 
                     CHAPTER I--DEPARTMENT OF STATE
 
PART 92_NOTARIAL AND RELATED SERVICES--Table of Contents
 
Sec. 92.75  Services in connection with income tax returns.

    (a) Responsibility. Officers of the Foreign Service are authorized 
to perform any and all notarial services which may be required in 
connection with the execution of Federal, state, territorial, municipal, 
or insular income tax returns. Officers should not give advice on the 
preparation of tax returns.
    (b) Fees. No charge under the caption ``Notarial Services and 
Authentications'' should be made for services performed in connection 
with the execution of tax returns for filing with the Federal or State 
Governments or political subdivisions thereof. When requested, see item 
58(d) of the Tariff of Fees, Foreign Service of the United States of 
America (Sec. 22.1 of this chapter).

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